**Info** r **mation** r **equi** r **e** d **fo** r **you** r **annual** r **epo** r **t** This is for Charities not subject to full Audit
This information is required in o rder for you to comply with reporting requirements under the Charities Act. Please write your responses exactly as you want them to appear in your accounts. Use your mouse o r tab key to move f rom g rey box to g rey box to complete this form. Once completed, save it and email it back to us. This is your chance to tell people what you do. Feel f ree to write as much as you like and we will put this into the report and accounts.
Group’s full name: Bulwell Forest Garden Other names by which you a re known: BFG. Bulwell Forest Community Garden The main contact a ddress for the o rganisation: C/O 42 The Spinney, Bestwood Village, Nottingham NG6 8TG Your charity registration number: 1160072 And (if applicable) Your company registration number: 07900256
**----- Start of picture text -----**
Names of all current t rustees, ( d ri ectors)
Name Start date if not serving since Ofce held (if
the start of this accounting applicable)
period
dd /mm/yy
Karen Thompson Chair
Jill Burn Secretary
Bill Blackamore Trustee
Joy Rice Trustee
Nigel Page Trustee
Sharon Daley Trustee
Katy Leather Trustee
Julie Clarke 01/09/2020 Trustee
Robert Watchorn Trustee
**----- End of picture text -----**
Names of other rt ustees, ( d ri ectors) who have served during the period covered by the accounts but a re not currently serving. (Continue on a separate sheet if necessary) Name Date of resignation/departure dd **/mm/yy** Hannah Margaret 01/09/2020 Walker
**The names, job titles an** d r **emune** r **ation & benefts pai** d **to you** r **senio** r **management staf** Barbara Bates, Part time Development Worker £17,126
**The metho** d **s** d **a opte** d **fo** r **the** r **ec** r **uitment an** d **appointment of new** r **t ustees** (How a re your rt ustees appointed?): Trustees must live o r work in Bulwell o r Bulwell Forest. Positions a re a dvertised on-site and in social media/website, sometimes stating particular skills o r background rp eferred to maintain diverse representation of local residents. New t rustees must be recommended by an existing trustee and agreed in a committee meeting.
## **Objectives an** d **activities**
What a re the formal purposes (objectives) of your charity, as set out in your governing document? a) To a dvance e ducation and rt aining, and relieve unemployment for inhabitants of Bulwell b) To relieve poverty, p romote health and rp ovide recreation and leisure facilities in the interest of social welfare, in particular through the p romotion of a horticulture p roject. c) To sell locally sourced rp oduce at a low cost to those accessing the p roject.
What a re your main activities? (the things you do in o rder to achieve the objectives) Activities we p rovide to achieve these outcomes include g rowing f ruit and vegetables, cooking workshops and a weekly lunch club, seasonal events (eg Harvest Festival and Community Picnics), t raining workshops, environmental c raft sessions, family activity days, outdoor yoga sessions, forest school, men in sheds, Let's Get G rowing (outreach grow your own p roject), weekly market shop. In January 2020 to January 2021, there were 1100 engagements by members of the community with the Garden. This was considerably lower than normal due to the COVID-19 pandemic.
How do these activities beneft the public? Improved community cohesion ( reducing isolation and increasing engagement across age and cultural barriers) Improved Health and well-being (increasing physical activity, healthier eating and developing self-confdence).
Please confrm that you have considered the charity Commission’s guidance on ‘public beneft’. Click here for a link to this guidance. I can confrm that I have read and considered the above.
**Summa** r **y of the main achievements** d **u** r **ing the pe** r **io** d What d d i you actually do? (You could dd a some statistics if you like, and give more detail of your activities): 2020 has been such a difcult year for all charities, due to the COVID-19 pandemic. Through the hard work and rc eativity of our staf and volunteers, we have been able to adapt the service and continue to connect with our community. Our volunteers continue to be the backbone of the p roject, and we a re t ruly blessed to have so many committed people who work hard in many diferent ways to ensure the project runs smoothly, f rom gardening and land management to event planning and delivery. During the pandemic, we operated with a skeleton team of volunteers, continuing to grow p roduce that we distributed in the local community, on people's doorsteps during Lockdown and then at a low cost weekly Market Shop, at the Garden, f rom June to October, p roviding 155 veg bags. We continued to deliver Forest School (15 children attending 18 sessions), Men in Sheds (6 people attending 18 sessions) and Lunch Club (15 people by invitation attending 8 sessions) between September to December in a smaller, safe way, p roviding valuable physical, social and emotional support to local children and older people, at risk of isolation. We delivered 200 donations of seedlings and veg plants to local people during Lockdown and as a result of it's popularity, a dapted our service, developing an outreach g row your own p roject, called Let's Get G rowing that provides a fortnightly bag of gardening resources and a video tutorial by our dE ucational Gardener, reaching 50 local households.
**Financial** r **eview Please comment on you** r **fnancial position at the en** d **of the** r **epo** r **ting pe** r **io** d (You might for example, refer to the surplus o r defcit you’ve made, o r the movement in the fund balances. rA e you happy? – the choice is yours. ) BFG relies on g rants and donations. We a re very g rateful for the donations we have received this year rf om the local community and individuals. We a re in a comfortable position and have been able to expand due to the g rants we have received this year. We are always planning ahead and approaching other funders as the Garden could not function without them. Our 5 year year rg ant f rom Reaching Communities was due to end 4/5/21 and we have received an extension until August, giving us time to reapply and source other opportunities.
**What is you** r **policy on** r **ese** r **ves?** (Your policy should include: why you need reserves, the target level, your current position, your plans to increase o r use your reserves and how often you review this policy. If you do not need reserves you should explain the reason ). Bulwell Forest Garden operates within a robust income and rp oject expenditure framework. Reserves shall be maintained at a level which ensures that Bulwell Forest Garden's core activity
could continue for a minimum of three months during a period of difculty. This year we have improved yet again to maintain this level and the g roup is pleased with this p rogress. The fnancial policy is reviewed on an annual basis.
**What fnancial** r **isks** d **o you face?** There is always a chance that funding f rom g rants will decrease, but we a re working on a strategic business plan thanks to the lottery g rant to reduce our risks. If we were unable to secure future funding we would have difculties giving support to our more vulnerable volunteers and services to the community.
**If any of you** r **fun** d **s** r **a e in** d **efcit, what** r **a e you planning to** d **o about it?** No funds a re in defcit. We follow the individual budget for each g rant.
D **etaile** d **info** r **mation if you hol** d **fun** d **s fo** r rd **3 pa** r **ties** (other rg oups o r individuals): names and their main objects, a description of the assets held, opening balances/ in/ out/ closing balances N/A
## **Fun** d **s**
**If you** r **accounts inclu** d **e any** d **esignate** d **o** r r **est** r **icte** d **fun** d **s, the notes to the accounts nee** d **to inclu** d **e a sho** r **t explanation of the pu** r **pose an** d **of each fun** d. For example: Name of fund: “ _The vehicle_ r _eplacement fun_ d” Purpose: “ _To buil_ d _up sufcient fun_ d _s to_ r _eplace vehicles on a 5 yea_ r _sche_ d _ule_ ” **Fo** r **each fun** d **you hol** d **, please give the** d **etails:** Big Lottery Reaching Communities: 5th of a 5 year restricted fund which p rovides revenue costs for 3 part time employees, fnancial support, capital costs towards garden, cooking resources and overheads. Awards for All: g rant for new storage container, gazebos and sessional worker pay. Continued 2021. Reaching Communities 2 ( RC2): 2n[d] of a 2 year rg ant for Lunch club costs, volunteer coordinator, database and accessibility costs. Bulwell A rts Festival 2020 (BAF20): One day event postponed due to Covid and carried forward to 2021. Tesco 19: P rovide payment for sessional workers. Completed Bestwood Partnership: g rant over 2 years for forest school sessions and resources. Delayed due to Covid and carried forward to 2021. John Lewis 19 completed. Nottigham City Homes 20: Resources for events. Completed. Nottingham City Council 20: Resources and storage container. Completed. Notts Together food festival 20: postponed due to covid and carried forward to 2021.
Boots 20: G rant for salaries and resources. Carried forward to 2021. Robin Hood: Salaries and resources. Completed. Garfeld WesternFoundation: core funding, continued. Comic Relief 20: Resources for events and staf, continued. J N Derbyshire: Lunch club workers and resources, continued. Nottingham City Council 21: Consultancy fees for funding applications, continued. Nottingham City Homes 21: Forest school sessions, continued. National Emergencies T rust (NET) Coronovirus appeal: Resources and salaries for the Lets get G rowing outreach p rogramme to the community, continued. DEFRA Emergency Assistance g rant: To p rovide a festive meal to vulnerable people and meals for children during school holidays, continued.
## **A** dd **itional info** r **mation**
**This is a chance to** dd **a any othe** r **info** r **mation to you** r r **epo** r **t** .
For example: if you give g rants, what is your policy? Do you want to say anything about your funders o r supporters?
We would like to thank all our funders for their fexibility through a challenging year, having faith in our service delivery and good rp actice, which has enabled us to a dapt and pilot new p rojects through local consultations. We would particularly like to thank Nottingham City Council and Nottingham City Homes for their ongoing support.
Company registration number.. 7900256
Charity registration number.. 1160072
Bulwell Forest Garden
(A company limiied by guarantee)
Annual Report alld Financial Statements
for the Year Ended 31 January 2021
Coinmunity Accounting Plus
Units1&2
North West
41 Talbot Street
Nottin¥hatn
NGI 5GL
Buljvell Forest Garden
Contents
Reference and Administrative Details
Trustees, Report
2to5
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9t018
Buljvell Forest Garden
Refer¢n¢¢ and Administrative D¢t#ils
Tru5t¢es
Robert Watchorii
Kareli Thompson
Nigel Page
Jill Bum
Bill Blackamore
Joy Rice
Sharon Daley
Katy Leather
Julie Clarke
Registered Office
Cantrell Pritnary School
Cantrell Road
Bulwell
Noitingham
NG6 9HJ
Company Registration Number
7900256
Charity Registration Number
1160072
Independent Examiner
John O'Brien, employee of
Community Accounting Plus
Units 1 &2
North West
41 Talbot Street
Nottingham
NGI 5GL
Page I
Buljvell Forest Garden
Trust¢¢s' Report
The trustees. who are directors for the purposes of company law, present the aiinual report together with the
financial 5tatement5 of the charitable coinpany for the year ended 31 j]uary 2021.
Trustees
Robert Watchom
Karen Thompson
Nigel Page
Jill Burn
Bill Blackamore
Joy Rice
Hannah Walker (resigned I September 2020)
Sharon Daley
Katy Leather
Patri¢k Cgine (resigned l March ?020)
Julie Clarke (appoiiited I September 2020)
Structure? governance and management
Nuiure ufgoveriiing doeumeni
The charity is a coinpany limited by guarantee and registered charity. It is operated under the rules of its
memorandum and articles of association dated 61112012. It has no share tapital and the liability of each member
in the event of winding-up is limited to £1.
Recruilmenl appoinlmefrtl ofiruslees
Tru%tees must live or ork in Bulwell or Bulwell Fore%t. Positions are advertised onsite and on social
mediLwebsite: sometimes ststing particiilar skills or background preferred to maintain diverse representatioii of
local resident5. New tn]Stees Tnust be recommeiided by ail existing trustee and agreed in a committee meeting.
Objeetives and activities
Objects aims
The Coinpany's objectives are Specifically restricted to the following..
a) To advaiice education and traininu and relieve uiiemployment for inhabitants of Bulwell.,
b) To relieve poverty, promote health and provide recreatiot) and leisure facilities ii) the interest of social
welfare. it) particular through the piomotion ol'a horticulture project",
c) To sell locally sourced produce at a low cost to those accessii)g the pn)ject.
Activities we pn)vide to achieve these outcon)es include growing fruit and vegetables, tooking workshops and a
weekly lunch club, seasonal evei)ts leg Harvest Festival and Community Pici)ics), trnining workshops.
environmental craft sessions. family activity days, outdoor }'oga sessions, flirest school. men in sheds, Lei's Get
Growing (outreach grow your own projec[} and a weekly market shop. In January 2020 to January ?021. there
were l. 100 engagements by members of the community with ihe Garden. This was considerably lower than
nomial due to the COVID-19 pandemic.
Page 2
Buljvell Forest Garden
Trust¢¢s' Report
Objectives, 51Tulegies andartivilies
2020 has beeii such a diffjcult year for all charities, due to the COVltk19 pandemic. Through the hard work and
creativity of our staff and volunteer5, we have been able to adapt the 5etTrice and continue to connect with our
coinmunity.
Our volunteers continue to be the backbone of the project, and we are truly blessed to have so many committed
people who work hard in many different ways to ensure the project runs sMth[Y, from gardening and land
management to event planning and delivery.
During the pandemic. Me operated with a skeleton teain of volunteers, continuing to grow produce that we
disiributed iii the local coinmunity, on people's doorsteps durii)g Lockdowi) and then at a low cost weekly
Market Shop, at the Garden. from June to OLtober. providing 155 veg bags. We continued to deliver Forest
School (15 children attending 18 sessions). Men in Sheds (6 people attending l 8 sessions) and Lunch Club (15
people by invitation atiending 8 sessions) between September to December in a smaller, safe way, providing
valuable physical, social and emotional support to local children and older peL)ple, at risk L)f isolation. We
delivered 200 donations of seedlings and veg plants to local people during Lockdown and as a result of its
popularity, adapted our service. developing an Llutreach grow your own project called Let's Get Growing that
provides a fortnighily bag of gardening resources and a video tutorial by our Educational Gardener, reaching 50
local households.
Financial revie
Policy oil reserves
Bulwell Forest Garden operates 1th1n a robust income and project expenditiire framework.
Reserves shall be maintained at a level hICh ensures Ihai Bulwell Forest Gardens core artivity could Continue
for a minimum of two months during a period of ditTiculty. This year we have improved yet again to maintain
this level at]d the group is pleased with thi5 progress.
The financial policy 15 to be reviewed on ant]llal basis.
Publlc bertefil
Improved community cohesion (reducing isolation and increasing engagement across age and cultural barriers).,
Improved healih and well-being (increasing physical activity, healthier earing and developing self-confidence}.
The trustees confim) that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Statement of Tru5tee5' Responsibilities
The trustees (who are also the directors of Bulwell Forest Garden for the purposes of company laM'I are
responsible for preparing the trustees, report and the financial siatements in accordance with the United
Kingdom Accounting Siandards (United Kingdom Generally Accepied Accounting Practice) and applicable law
and regulations.
Coinpany law requires the tnjstees to prepare financial Statements for each financial year. Uiider company law
the tru5tee5 must not approve the fiiiancial 5tatement5 unles5 the}. are 5at15fied that they give a true and fair view
of the state of affairs of the charitable coinpany and of its incomingl re50urce5 and applicatioii of resources,
includingF its incoine and expenditure, for that period. In preparing these financial Statements, the trustees are
required to".
select suitable accounting policies and apply them consistently,.
obse¢ the methods and principles in the Charitie5 SORP;
make judgements and estimates that are reasonable and prudent;
Page 3
Buljvell Forest Garden
Trust¢¢s' Report
Statement of Trustccs, Responsibilities
statc ,hether applicable LIK Accounting Stsndards have been followed, subje¢t to any material departures
dis¢los¢d and ¢xplain¢d in the financial statements: and
prepare the finai)cial stateinents on the gFoing concetii basis unless it is inappropriate to presume that the
charitable conipanN' will continue in b115iness.
The trustees are responsible for keeping adequate accounting records that are sufficient IL) show and explain the
charitable company's transactions and disclose with reasonable accurac}, at any time ihe financial position of the
charitable company and enable them to ensure that the financial siatements comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other Iegular1tI¢$.
Page 4
Bulwell Forest Garden
Trustees, Report
Small companies provision stat¢m¢nt
This report has been prepared in accordance with the small companies regtme under the Cotnpanies Act 2006.
The annual rcport was approved by Ihc trustecs Ot-the chariry oli .
igned on its behalf by=
KaT¢rt Thumpsort
Trustee
Page 5
Buljvell Forest Garden
Ind¢p¢ndent Examiner's Report to th¢ trust¢e$ of Bulw¢ll Forest Gard¢n
Independent examiner's report to the tru5tee5 of Bulwell Forest Carden ('the Companv,)
I report to the charity. trustee5 on my examiiiation of the accoui)ts of the conipan}' for the year elided 31 January
2021.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
{'the 2006 Act,).
Having satisfied myself that the accounts of Ihe Company are noi required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrving out my
examination I have followed the directions given by the Charity Commission under section 145{5) (bl of the
2011 Art.
IndepeThdent examiner s statement
I l)ave Lompleted my examination. I confiTm that no matters l)ave come to iny attention in Connection with the
exdmiiiation ¥iving me Lause to believe that in any inaterial respect..
l. accounting records were not kept in respect of Ihe Company as required by stIOn 386 of the 2006 Act; or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 396 Ol'the 2006 Act other than any
requirement thai the accounts give a 'true and fair, view which is iiot a matter considered as part of an
iiidependent examination: or
4. the accounts have not been prepared in a¢cordan¢e with the methods and principles of the Statement of
Recommended Practice for ac¢ounting and reporting by charities lapplicable io charities preparing their
accounts in accordance with the Finan¢ial Reporting Standard applicabl¢ in Ihe UK alld R¢piiblic of Ireland
(FRS I 0?)].
I have i)0 concerns and have come across no othei Inatters in connection with the examii)ation to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John O'Brieii Msc. FCCA, FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independent Eyaminers
Units 1&2
North West
41 Talbot Street
Nottingha
NGI 5GL
Date..
0610412021
Page 6
Buljvell Forest Garden
Statement of Finaneial Activities for the Year Ended 31 January 2021
(Ineluding Income and Expenditure Account and Statement of Total Reeognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2021
Total
2020
Note
Income and Endowments fro.
Donations and legacies
Charitable activities
,431
4,099
1,431
92,654
2,250
91,275
88.555
Total Income
5,5?0
88.555
94,085
93,525
Expenditure on..
Charitable activities
11,557}
(67.560)
(69,117}
(65,473}
Total Expenditure
11.557}
(67,560)
(69,117}
(65,473}
Net income
3,973
4,586
20,995
(4,586)
24,968
28,052
Traiisfers between funds
Net movemeiit in funds
8,559
16.409
24,968
28,052
Reconeiliation of funds
Total funds brought forward
18,?78
i4,467
52,745
?4,69j
Total funds catTied fovard
14
26,837
50,876
77,713
All of th¢ ¢harity's activities derive from continuing operations during the above two periods.
Unrestricted
Re51ricted
funds
funds
Total
2020
Note
Income and Endowments fro.
Donations and legacies
Charitable activities
2,250
5,730
2,250
91,275
85,545
Total income
7,980
8),545
93,525
F.xpenditure on..
Charitable activities
(2.267)
(63,206)
(65,473}
Total expenditure
(2 ?67)
(63 ?06)
(65,473}
Net income
2?,339
28,052
Net movement in funds
5,71i
22.339
28,052
Reeoneiliation of funds
Total funds brought forward
12,565
12,128
24,69i
Total funds carried forward
14
The funds breakdowii for 2021 is shown in note 14.
18,278
34,467
Page 7
Bulwell Forest Garden
{Regi5tration number: 7900256)
Balance Sheet AS at 31 January 2021
2021
2020
Note
Fixed 95set$
Tangible a.%%ets
10
7,356
2,703
Curtenl a$5et$
Cash at bank and ill hand
74,630
51,051
Crtditor$: Amoun1$ fAlllThg dut within one ye&r
L2
4.273
11.0091
Nct ¢uYrent as$¢t$
70.357
S0.IH2
Net assets
77,713
52,745
Funds of the rhY&rity-
Restricted income fund5
Res(Ticied fi]nds
14
50,876
34,467
Unrestricted ineome funds
Unrestricted lld$
26,837
18,278
Total fund5
14
77,713
52,745
For the financial year ¢nditLg 31 January 2021 Ihe charity was enlitled to exemption from audit ullder section
477 of the Companies Act 2006 relating to small cornpanies.
Directors, responsibilities".
The members have not required the ¢hariry to obtain an audit of its a¢eounl$ for the y¢ar in qucstion in
accord#nee w'ith %eetion 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
Iu (iL¢vuniing records and iht preparalion of accounls.
Thes¢ accounts have been prepared in accordance with the provisioDs applicable to comptinies subject to the
smdll tompanics regime.
ncial 3tatcmcnts on 18 were approved by the tTU5te¢s. and uuthoriscd for i55ue o
21. and signed on their bchalf by..
lill Flurn
Tru51ee
Page 8
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Aeeounting polieies
Sumrnary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparaiion of these financial statsments are sei out below.
These policies have been consistently applied to all ihe years presented, unless otherwise stated.
Statement of eomplik)nee
The fingncial statements have been prepared in accordance with Accounting and Reporting by Chariiies..
Statement of Recommended Practice applicable to charities preparing their accounis in accordance with the
Financial Reporting Stfjndfjrd applicable in the UK and Republic of Ireland (FRS 102) (effective l January
4015) - (Charities SORP (FRS 1021), the Financial Reporting Stsndgrd applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Bulwell Forest Gardeii meets the definition of a public benefit entity linder FRS 102. Asset5 and liabilities are
initially recogjiised at historical cost or transaction value unless otherwise stated in the relevant accounting
policy notes.
Going coneern
The financial stalemeiits have been prepared on a going concem basis.
The trustees assess whetl)er the use of goiiig conLetli 15 appropriate i.e. whether tl)ere ale any material
uncertainties related to events or conditions that may cast significant doubt oli the ability of the charity to
coiitinue as a ¥oiii¥ LonLern. The trustee5 tnake thi5 as5es5ment in respect of a period of one year frotn tl)e date
of approval of the financial statements.
Exemption from preparing a cash now 5tat¢ment
The charity opied io adopl Bulleiin I published on 2 February 2016 and have therefore not included a cash flow
siatemeni in these financial statements.
Income 8nd endowments
Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general
nature is recognised when the charity has eniitlement io ihe income. li is probable thai the income w'ill be
received and the amouni can be measured wilh sufficieni reliabiliiy.
Donfil{n.% and legucie.s
Donations are recognised when the charity has been notified in mlting of both the amount and settlement date.
lil the event that a donatioii is subject to conditions that require a level of perfonnance by the charity before the
charity is entitlcd to the funds, the income is deferred and iiot recognised until either those conditions are fully
et. or the fulfilment of those coiiditions 15 wholly Th'ithin the control of the charity. and it is probable that these
conditions will be fulfilled in the reportin¥ period.
Page 9
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Expenditure
All expcnditiir¢ is rQgnised once there is a legal or constructive obligation to that ¢xp¢nditur¢, it is probable
settlemcnt is required and the amoiint can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregaie similar costs to that ¢ategnry. Where cost% cannot be dire¢tl}' attribiit¢d to
particular headiiig% they havc been allocated on a basi% con%istent with the use of resoiirces, with Central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of th¢ asset's use.
Other support costs are allated based oii the spread of stsff costs.
Chtsrltthble aeilvliles
c.haritable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneliciaries. It includes both costs that cai) be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Taxatio
The charity is CL)nsidered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the defiiiition of a charitable company for UK corporation tax purposes. Accordingly, the
chariry is potentially exempt from taxation in respect of income L)r capital gains received within categories
covered by Chapter i Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to chariiable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Depreeiation and amortisation
Depreciation is provided on tangible fixed assets so as to }TIte off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows..
Fulliiture & equipment l OQ/o on a strdight line basi5.
Cash and eash equivalents
Cash and cash equivalents comprise cash on hand and call dep05lts, and other short-temi highly liquid
investsneiits that are readily convertible to a knowii amount of cash and are subject to an insignifica]it risk of
change in value.
Trade creditors
Trade creditors are obligatioiis to pay for goods or services that have been acquired iii the ordiiiary course of
business froni suppliers. Account5 payable are classified as CUTreiit liabilitie5 if the charity doe5 Ilot have an
unconditional right, at the end of the ieportin¥ period, to defer 5ettleineiit of the creditor for at least twelve
months after the reporting date. If there 15 an unconditioiial right to defer Settlement for at least twelve months
after the reporting date. they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the elTective iiiterest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion iii furtherance of
the objeciives ol. the charity.
Page 10
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Restricted income funds are those grants for use in a particular area or for specific purpose5. the use of M'hich 15
restricted to that area or PUTPOSe.
Pensions and other post retirement obligations
The charit), operates a defined contribution pension schenie for employees. The assets of the scheine are held
separately from those of the charity. Peiisioii costs charbFe5 in the Statement of Financial Activities represent the
contributions payable by the charity during the year.
Page 11
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
2 Income from donations and legacies
Unrestricted
funds
Total
2021
Total
2020
General
Donations and legacies:
DL)nations from CL)mpanies. trusts and similar proceeds
1,431
2,250
1,431
1,431
2,?50
3 Income from charitable activities
Unrestrieted
funds
Restricted
funds
Total
2021
Total
2020
General
Grants & donations
Fees
88,555
88,555
85,545
530
Lunch club
135
984
Sundry receipts
Produce income
Wlirkshop & events
Venue hire
259
259
3,291
214
200
128
1,602
2,486
214
200
4,099
88,555
92,654
91,275
4 Grants & donat10115
Unre$trieted
funds
Restrieted
funds
Total
Reaching Communities
Nottinghatn City Council
Bestwood Partnership
Sundry
Bulwell Arts Festival
Groundwork UK
National Emergencies Trust
J N Derbyshire
Boot5 Charitable Trust
44,463
10,317
5,625
44,463
10,317
5,625
1,431
700
2,000
8.000
3.000
9,450
1,431
700
2,000
8.000
3,000
9,450
83,555
84.986
Page 12
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
5 Expenditure on eharitable activities
Unrestricted
funds
Restricted
funds
Total
2021
Total
2020
General
Equipment
Horticulture & garden works
Insurance
Legal & professional
Maintenance
Materials & resources
Sundry
Printinq & stationery
Cooking resources
Sessional fees
Training
Travel
365
3,804
241
4,169
241
5,899
241
13
271
2,257
2,270
482
164
188
878
903
30,672
250
1,716
285
2,117
155
188
159
84
719
819
30,672
250
984
26,670
236
16
Pensions
1,984
188
1,984
202
1,878
159
14
Depreciation
Salaries
450
568
25,687
1,018
25,687
450
24,786
1,557
67,560
69,117
65,473
6 Trllstee5 remuneration and expenses
No trustees. nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any reimbursed expenses or any other benefits from the charity diiring th¢ year.
7 Fees payable to independent examiner
Diiring the period, the fees payable (excluding VAT) to the charity's independent examiiier Cominuiiity
AccountiiigF Plus are analysed a5 follows..
2021
2020
Independent examination
Other financial services
795
439
795
384
1,179
Page 13
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
8 Staff eosts
The aggr¢gat¢ payroll costs were as follows..
2021
2020
St8ff £0s¢s during the year were:
Wages and salaries
Pension costs
25,687
1,984
24,786
1,878
27,671
26,664
The mollthly average number of persons (including senior management team) employed by the charity during
the year was as follows..
2021
No
2020
No
Monthly average number of persons employed
312020- i) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,984 (2020- £1,878).
No employee received emoluments of more than £60,000 during the ye4w.
Page 14
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
9 Taxation
The charity is a registered chgrity and is therefore exempt from taxgtion.
10 Tangible fixed assets
Furniture and
equipment
Total
Cost
At l February 2020
Additions
4.504
5,671
4,504
5,671
At 31 January 2021
10,175
10.175
Depreciation
At l February 2020
Charge for the year
1,801
1.018
1,801
At i l January 2021
2.819
2.819
Net book value
At 31 January 2021
7.356
7,356
At i l January 2020
2.703
2,70i
I I Cash and cash equivalents
2021
2020
Cash on hand
Cash at bank
16
51,035
74,621
74,6iO
12 Creditors: amounts falling due within one year
2021
2020
Trade creditors
Other taxation and social securiry
Other creditors
3,280
39
954
55
954
4,273
1,009
13 Charity status
The charity is a company limited by guarantee and consequently does i)ot have share capital. Each of the
trustees is liable to contiibute ai) amount not exceeding £1 towards the assets of the charity in the event of
liquidation.
Page 15
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
14 Funds
Balance at I
February
202
Balance at
31 .January
2021
Incoming
resour¢e5
Resources
expended
Transfers
Unrestricted funds
Gener1
General
5,530
(1,557)
4,586
26,837
Restricted funds
Sessions & activities
Awards For All
Se55ional workers
Reaching Comjniinities
2,607
9,392
625
20,754
12
1,077
700
(2,607)
(4.735)
(625)
(40,988)
112)
(5,166)
(482)
700
2,751
1,000
(1,906)
1,000
(1,292)
NCC
Forest School & resources
NCC 20
5,625
2,170
2.800
222
1,536
300
2,800
(1,388)
NCC 21
NCH 20
(222)
(2,701)
(1,612)
NET
8.(X)O
5,299
1,61i
5,000
3,000
2,000
1.940
Defra
Garfield Weston Foundation
J N Derbyshire
CL)mic Relief 20
Pay & resources
5,(X)O
i,(H)O
2,(100
10,350
(8,410)
Total restricted funds
34,467
88,555
(67,560)
(4,586)
50,876
Total funds
94,085
169,117)
77,713
Page 16
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Balance at I
February 2019
Ineorning
re50ur¢¢5
Resources
expended
Balance at 31
January 2020
Unrestricted funds
Gener1
General
12,565
7,980
(2,?67)
18,278
Restricted funds
Sessions & activities
Food Day
Awards For All
Sessional workers
ReachingT Comtniinities
Winter Workers
Improvements (PHT}
Medicine Garden
NCC
Forest Schotsl & resources
9,100
(6,493)
19001
2,607
900
9,392
1.000
57,310
9,392
625
13751
(42,728}
(2,068)
(?,449)
(1,997)
(3,148)
lJ.048}
6,172
20,754
1,821
897
628
1,100
2,890
4,125
270
12
1,077
Total restricted fund5
12,128
85,545
(63,206}
i4,467
Total funds
24,693
93,525
(65,473)
52,745
The specific purposes for which the funds are to be applied are as folloivs..
Reaching Communities the 5th year of a 5 year restricted fund which provides revenue costs for 3 part time
employees, financial support, capiial cost towards garden. especially paying for sessional staff. An additional 2
}'ear grant was recieved to CL)ntribute tow'ards the Lunch club, Vlilunteer co-ordinator, datsbase and mobility
accessibility
Noitingham Ciry Council is a contributilin to resources.
Awards For All is to be used to pay for a storgge container, gazebo and sessional worker.
Sessional workers contributes to the sessional workers costs.
Forest school & resources provides family and aduli craft, cooking and play sessions. Resources for events,
general garden needs & publicity.
Events, resources & equipment is to be used to fund events, some of which have been postponed.
Nottingham Ciry Council go is 10 be used to fund resources and a storage contsiner.
Nottingham City Council 21 is to be used to nd consultancy fees for funding applications.
Nottingham City Homes 20 is to be iised to fund resources for events.
National Emergencies Trust (NET) Coronavirus appeal is to be Used to fund resources and salaries for the Lets
Get Growing outreach programme to the community.
DEFRA Emergency Assistance grant is used to provide a festive meal to vulnerable people and meals for
childreii durii)g School holidays.
Garfield Weston Foundation is to contribute tom'ard core funding.
J N Derbyshire is to be used to 1]d the lunch club workers and resources.
Cotnic Relief ?0 15 to be used to fund resources for events and staff.
Pay & resource5 15 to be Used to fund salarie5 and resources.
Page 17
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
The transfer from the Reaching Communities fund to the General fund represents the net book value of fixed
assets. the use of which is not subject w any restriction.
The transfer from the Awards for All fund to ihe General fund represents the net book value of fixed assets, the
use of which is not subject to any restriction.
The transfer from the NCC 20 fund 10 the General fund represents the net book value of fixed assets. the use of
which is not subjeci to any restriction.
15 Analysis of net assets between funds
Unrestrieted
funds
Restricted
funds
General
Totsl funds
Tai)tsible fixed assets
Current assets
7,356
20,(H)O
7,356
Current liabilities
14,?7i}
14,273)
Total net assets
27,356
50,357
77,713
Unrestricted
funds
Total fund5 at
31 January
2020
Restrieted
fuDd5
Celleral
Tangible fixed assets
Current assets
Current liabilities
2,70)
15,575
2,703
51,051
11,009}
35,476
11,009}
Total net assets
i4,467
52,745
16 Related pgrty Iransaclions
There were no relaied parry transactions in the year.
Page 18
Company registration number.. 7900256
Charity registration number.. 1160072
Bulwell Forest Garden
(A company limiied by guarantee)
Annual Report alld Financial Statements
for the Year Ended 31 January 2021
Coinmunity Accounting Plus
Units1&2
North West
41 Talbot Street
Nottin¥hatn
NGI 5GL
Buljvell Forest Garden
Contents
Reference and Administrative Details
Trustees, Report
2to5
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9t018
Buljvell Forest Garden
Refer¢n¢¢ and Administrative D¢t#ils
Tru5t¢es
Robert Watchorii
Kareli Thompson
Nigel Page
Jill Bum
Bill Blackamore
Joy Rice
Sharon Daley
Katy Leather
Julie Clarke
Registered Office
Cantrell Pritnary School
Cantrell Road
Bulwell
Noitingham
NG6 9HJ
Company Registration Number
7900256
Charity Registration Number
1160072
Independent Examiner
John O'Brien, employee of
Community Accounting Plus
Units 1 &2
North West
41 Talbot Street
Nottingham
NGI 5GL
Page I
Buljvell Forest Garden
Trust¢¢s' Report
The trustees. who are directors for the purposes of company law, present the aiinual report together with the
financial 5tatement5 of the charitable coinpany for the year ended 31 j]uary 2021.
Trustees
Robert Watchom
Karen Thompson
Nigel Page
Jill Burn
Bill Blackamore
Joy Rice
Hannah Walker (resigned I September 2020)
Sharon Daley
Katy Leather
Patri¢k Cgine (resigned l March ?020)
Julie Clarke (appoiiited I September 2020)
Structure? governance and management
Nuiure ufgoveriiing doeumeni
The charity is a coinpany limited by guarantee and registered charity. It is operated under the rules of its
memorandum and articles of association dated 61112012. It has no share tapital and the liability of each member
in the event of winding-up is limited to £1.
Recruilmenl appoinlmefrtl ofiruslees
Tru%tees must live or ork in Bulwell or Bulwell Fore%t. Positions are advertised onsite and on social
mediLwebsite: sometimes ststing particiilar skills or background preferred to maintain diverse representatioii of
local resident5. New tn]Stees Tnust be recommeiided by ail existing trustee and agreed in a committee meeting.
Objeetives and activities
Objects aims
The Coinpany's objectives are Specifically restricted to the following..
a) To advaiice education and traininu and relieve uiiemployment for inhabitants of Bulwell.,
b) To relieve poverty, promote health and provide recreatiot) and leisure facilities ii) the interest of social
welfare. it) particular through the piomotion ol'a horticulture project",
c) To sell locally sourced produce at a low cost to those accessii)g the pn)ject.
Activities we pn)vide to achieve these outcon)es include growing fruit and vegetables, tooking workshops and a
weekly lunch club, seasonal evei)ts leg Harvest Festival and Community Pici)ics), trnining workshops.
environmental craft sessions. family activity days, outdoor }'oga sessions, flirest school. men in sheds, Lei's Get
Growing (outreach grow your own projec[} and a weekly market shop. In January 2020 to January ?021. there
were l. 100 engagements by members of the community with ihe Garden. This was considerably lower than
nomial due to the COVID-19 pandemic.
Page 2
Buljvell Forest Garden
Trust¢¢s' Report
Objectives, 51Tulegies andartivilies
2020 has beeii such a diffjcult year for all charities, due to the COVltk19 pandemic. Through the hard work and
creativity of our staff and volunteer5, we have been able to adapt the 5etTrice and continue to connect with our
coinmunity.
Our volunteers continue to be the backbone of the project, and we are truly blessed to have so many committed
people who work hard in many different ways to ensure the project runs sMth[Y, from gardening and land
management to event planning and delivery.
During the pandemic. Me operated with a skeleton teain of volunteers, continuing to grow produce that we
disiributed iii the local coinmunity, on people's doorsteps durii)g Lockdowi) and then at a low cost weekly
Market Shop, at the Garden. from June to OLtober. providing 155 veg bags. We continued to deliver Forest
School (15 children attending 18 sessions). Men in Sheds (6 people attending l 8 sessions) and Lunch Club (15
people by invitation atiending 8 sessions) between September to December in a smaller, safe way, providing
valuable physical, social and emotional support to local children and older peL)ple, at risk L)f isolation. We
delivered 200 donations of seedlings and veg plants to local people during Lockdown and as a result of its
popularity, adapted our service. developing an Llutreach grow your own project called Let's Get Growing that
provides a fortnighily bag of gardening resources and a video tutorial by our Educational Gardener, reaching 50
local households.
Financial revie
Policy oil reserves
Bulwell Forest Garden operates 1th1n a robust income and project expenditiire framework.
Reserves shall be maintained at a level hICh ensures Ihai Bulwell Forest Gardens core artivity could Continue
for a minimum of two months during a period of ditTiculty. This year we have improved yet again to maintain
this level at]d the group is pleased with thi5 progress.
The financial policy 15 to be reviewed on ant]llal basis.
Publlc bertefil
Improved community cohesion (reducing isolation and increasing engagement across age and cultural barriers).,
Improved healih and well-being (increasing physical activity, healthier earing and developing self-confidence}.
The trustees confim) that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Statement of Tru5tee5' Responsibilities
The trustees (who are also the directors of Bulwell Forest Garden for the purposes of company laM'I are
responsible for preparing the trustees, report and the financial siatements in accordance with the United
Kingdom Accounting Siandards (United Kingdom Generally Accepied Accounting Practice) and applicable law
and regulations.
Coinpany law requires the tnjstees to prepare financial Statements for each financial year. Uiider company law
the tru5tee5 must not approve the fiiiancial 5tatement5 unles5 the}. are 5at15fied that they give a true and fair view
of the state of affairs of the charitable coinpany and of its incomingl re50urce5 and applicatioii of resources,
includingF its incoine and expenditure, for that period. In preparing these financial Statements, the trustees are
required to".
select suitable accounting policies and apply them consistently,.
obse¢ the methods and principles in the Charitie5 SORP;
make judgements and estimates that are reasonable and prudent;
Page 3
Buljvell Forest Garden
Trust¢¢s' Report
Statement of Trustccs, Responsibilities
statc ,hether applicable LIK Accounting Stsndards have been followed, subje¢t to any material departures
dis¢los¢d and ¢xplain¢d in the financial statements: and
prepare the finai)cial stateinents on the gFoing concetii basis unless it is inappropriate to presume that the
charitable conipanN' will continue in b115iness.
The trustees are responsible for keeping adequate accounting records that are sufficient IL) show and explain the
charitable company's transactions and disclose with reasonable accurac}, at any time ihe financial position of the
charitable company and enable them to ensure that the financial siatements comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other Iegular1tI¢$.
Page 4
Bulwell Forest Garden
Trustees, Report
Small companies provision stat¢m¢nt
This report has been prepared in accordance with the small companies regtme under the Cotnpanies Act 2006.
The annual rcport was approved by Ihc trustecs Ot-the chariry oli .
igned on its behalf by=
KaT¢rt Thumpsort
Trustee
Page 5
Buljvell Forest Garden
Ind¢p¢ndent Examiner's Report to th¢ trust¢e$ of Bulw¢ll Forest Gard¢n
Independent examiner's report to the tru5tee5 of Bulwell Forest Carden ('the Companv,)
I report to the charity. trustee5 on my examiiiation of the accoui)ts of the conipan}' for the year elided 31 January
2021.
Responsibilities and basis of report
As the charity's trustees of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
{'the 2006 Act,).
Having satisfied myself that the accounts of Ihe Company are noi required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's
accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrving out my
examination I have followed the directions given by the Charity Commission under section 145{5) (bl of the
2011 Art.
IndepeThdent examiner s statement
I l)ave Lompleted my examination. I confiTm that no matters l)ave come to iny attention in Connection with the
exdmiiiation ¥iving me Lause to believe that in any inaterial respect..
l. accounting records were not kept in respect of Ihe Company as required by stIOn 386 of the 2006 Act; or
2. the accounts do not accord with those records,. or
3. the accounts do not comply with the accounting requirements of section 396 Ol'the 2006 Act other than any
requirement thai the accounts give a 'true and fair, view which is iiot a matter considered as part of an
iiidependent examination: or
4. the accounts have not been prepared in a¢cordan¢e with the methods and principles of the Statement of
Recommended Practice for ac¢ounting and reporting by charities lapplicable io charities preparing their
accounts in accordance with the Finan¢ial Reporting Standard applicabl¢ in Ihe UK alld R¢piiblic of Ireland
(FRS I 0?)].
I have i)0 concerns and have come across no othei Inatters in connection with the examii)ation to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
John O'Brieii Msc. FCCA, FCIE, employee of Community Accounting Plus
Fellow of the Association of Charity Independent Eyaminers
Units 1&2
North West
41 Talbot Street
Nottingha
NGI 5GL
Date..
0610412021
Page 6
Buljvell Forest Garden
Statement of Finaneial Activities for the Year Ended 31 January 2021
(Ineluding Income and Expenditure Account and Statement of Total Reeognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2021
Total
2020
Note
Income and Endowments fro.
Donations and legacies
Charitable activities
,431
4,099
1,431
92,654
2,250
91,275
88.555
Total Income
5,5?0
88.555
94,085
93,525
Expenditure on..
Charitable activities
11,557}
(67.560)
(69,117}
(65,473}
Total Expenditure
11.557}
(67,560)
(69,117}
(65,473}
Net income
3,973
4,586
20,995
(4,586)
24,968
28,052
Traiisfers between funds
Net movemeiit in funds
8,559
16.409
24,968
28,052
Reconeiliation of funds
Total funds brought forward
18,?78
i4,467
52,745
?4,69j
Total funds catTied fovard
14
26,837
50,876
77,713
All of th¢ ¢harity's activities derive from continuing operations during the above two periods.
Unrestricted
Re51ricted
funds
funds
Total
2020
Note
Income and Endowments fro.
Donations and legacies
Charitable activities
2,250
5,730
2,250
91,275
85,545
Total income
7,980
8),545
93,525
F.xpenditure on..
Charitable activities
(2.267)
(63,206)
(65,473}
Total expenditure
(2 ?67)
(63 ?06)
(65,473}
Net income
2?,339
28,052
Net movement in funds
5,71i
22.339
28,052
Reeoneiliation of funds
Total funds brought forward
12,565
12,128
24,69i
Total funds carried forward
14
The funds breakdowii for 2021 is shown in note 14.
18,278
34,467
Page 7
Bulwell Forest Garden
{Regi5tration number: 7900256)
Balance Sheet AS at 31 January 2021
2021
2020
Note
Fixed 95set$
Tangible a.%%ets
10
7,356
2,703
Curtenl a$5et$
Cash at bank and ill hand
74,630
51,051
Crtditor$: Amoun1$ fAlllThg dut within one ye&r
L2
4.273
11.0091
Nct ¢uYrent as$¢t$
70.357
S0.IH2
Net assets
77,713
52,745
Funds of the rhY&rity-
Restricted income fund5
Res(Ticied fi]nds
14
50,876
34,467
Unrestricted ineome funds
Unrestricted lld$
26,837
18,278
Total fund5
14
77,713
52,745
For the financial year ¢nditLg 31 January 2021 Ihe charity was enlitled to exemption from audit ullder section
477 of the Companies Act 2006 relating to small cornpanies.
Directors, responsibilities".
The members have not required the ¢hariry to obtain an audit of its a¢eounl$ for the y¢ar in qucstion in
accord#nee w'ith %eetion 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
Iu (iL¢vuniing records and iht preparalion of accounls.
Thes¢ accounts have been prepared in accordance with the provisioDs applicable to comptinies subject to the
smdll tompanics regime.
ncial 3tatcmcnts on 18 were approved by the tTU5te¢s. and uuthoriscd for i55ue o
21. and signed on their bchalf by..
lill Flurn
Tru51ee
Page 8
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Aeeounting polieies
Sumrnary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparaiion of these financial statsments are sei out below.
These policies have been consistently applied to all ihe years presented, unless otherwise stated.
Statement of eomplik)nee
The fingncial statements have been prepared in accordance with Accounting and Reporting by Chariiies..
Statement of Recommended Practice applicable to charities preparing their accounis in accordance with the
Financial Reporting Stfjndfjrd applicable in the UK and Republic of Ireland (FRS 102) (effective l January
4015) - (Charities SORP (FRS 1021), the Financial Reporting Stsndgrd applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Bulwell Forest Gardeii meets the definition of a public benefit entity linder FRS 102. Asset5 and liabilities are
initially recogjiised at historical cost or transaction value unless otherwise stated in the relevant accounting
policy notes.
Going coneern
The financial stalemeiits have been prepared on a going concem basis.
The trustees assess whetl)er the use of goiiig conLetli 15 appropriate i.e. whether tl)ere ale any material
uncertainties related to events or conditions that may cast significant doubt oli the ability of the charity to
coiitinue as a ¥oiii¥ LonLern. The trustee5 tnake thi5 as5es5ment in respect of a period of one year frotn tl)e date
of approval of the financial statements.
Exemption from preparing a cash now 5tat¢ment
The charity opied io adopl Bulleiin I published on 2 February 2016 and have therefore not included a cash flow
siatemeni in these financial statements.
Income 8nd endowments
Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a general
nature is recognised when the charity has eniitlement io ihe income. li is probable thai the income w'ill be
received and the amouni can be measured wilh sufficieni reliabiliiy.
Donfil{n.% and legucie.s
Donations are recognised when the charity has been notified in mlting of both the amount and settlement date.
lil the event that a donatioii is subject to conditions that require a level of perfonnance by the charity before the
charity is entitlcd to the funds, the income is deferred and iiot recognised until either those conditions are fully
et. or the fulfilment of those coiiditions 15 wholly Th'ithin the control of the charity. and it is probable that these
conditions will be fulfilled in the reportin¥ period.
Page 9
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Expenditure
All expcnditiir¢ is rQgnised once there is a legal or constructive obligation to that ¢xp¢nditur¢, it is probable
settlemcnt is required and the amoiint can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregaie similar costs to that ¢ategnry. Where cost% cannot be dire¢tl}' attribiit¢d to
particular headiiig% they havc been allocated on a basi% con%istent with the use of resoiirces, with Central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of th¢ asset's use.
Other support costs are allated based oii the spread of stsff costs.
Chtsrltthble aeilvliles
c.haritable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneliciaries. It includes both costs that cai) be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Taxatio
The charity is CL)nsidered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the defiiiition of a charitable company for UK corporation tax purposes. Accordingly, the
chariry is potentially exempt from taxation in respect of income L)r capital gains received within categories
covered by Chapter i Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to chariiable purposes.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Depreeiation and amortisation
Depreciation is provided on tangible fixed assets so as to }TIte off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows..
Fulliiture & equipment l OQ/o on a strdight line basi5.
Cash and eash equivalents
Cash and cash equivalents comprise cash on hand and call dep05lts, and other short-temi highly liquid
investsneiits that are readily convertible to a knowii amount of cash and are subject to an insignifica]it risk of
change in value.
Trade creditors
Trade creditors are obligatioiis to pay for goods or services that have been acquired iii the ordiiiary course of
business froni suppliers. Account5 payable are classified as CUTreiit liabilitie5 if the charity doe5 Ilot have an
unconditional right, at the end of the ieportin¥ period, to defer 5ettleineiit of the creditor for at least twelve
months after the reporting date. If there 15 an unconditioiial right to defer Settlement for at least twelve months
after the reporting date. they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost
using the elTective iiiterest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees, discretion iii furtherance of
the objeciives ol. the charity.
Page 10
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Restricted income funds are those grants for use in a particular area or for specific purpose5. the use of M'hich 15
restricted to that area or PUTPOSe.
Pensions and other post retirement obligations
The charit), operates a defined contribution pension schenie for employees. The assets of the scheine are held
separately from those of the charity. Peiisioii costs charbFe5 in the Statement of Financial Activities represent the
contributions payable by the charity during the year.
Page 11
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
2 Income from donations and legacies
Unrestricted
funds
Total
2021
Total
2020
General
Donations and legacies:
DL)nations from CL)mpanies. trusts and similar proceeds
1,431
2,250
1,431
1,431
2,?50
3 Income from charitable activities
Unrestrieted
funds
Restricted
funds
Total
2021
Total
2020
General
Grants & donations
Fees
88,555
88,555
85,545
530
Lunch club
135
984
Sundry receipts
Produce income
Wlirkshop & events
Venue hire
259
259
3,291
214
200
128
1,602
2,486
214
200
4,099
88,555
92,654
91,275
4 Grants & donat10115
Unre$trieted
funds
Restrieted
funds
Total
Reaching Communities
Nottinghatn City Council
Bestwood Partnership
Sundry
Bulwell Arts Festival
Groundwork UK
National Emergencies Trust
J N Derbyshire
Boot5 Charitable Trust
44,463
10,317
5,625
44,463
10,317
5,625
1,431
700
2,000
8.000
3.000
9,450
1,431
700
2,000
8.000
3,000
9,450
83,555
84.986
Page 12
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
5 Expenditure on eharitable activities
Unrestricted
funds
Restricted
funds
Total
2021
Total
2020
General
Equipment
Horticulture & garden works
Insurance
Legal & professional
Maintenance
Materials & resources
Sundry
Printinq & stationery
Cooking resources
Sessional fees
Training
Travel
365
3,804
241
4,169
241
5,899
241
13
271
2,257
2,270
482
164
188
878
903
30,672
250
1,716
285
2,117
155
188
159
84
719
819
30,672
250
984
26,670
236
16
Pensions
1,984
188
1,984
202
1,878
159
14
Depreciation
Salaries
450
568
25,687
1,018
25,687
450
24,786
1,557
67,560
69,117
65,473
6 Trllstee5 remuneration and expenses
No trustees. nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any reimbursed expenses or any other benefits from the charity diiring th¢ year.
7 Fees payable to independent examiner
Diiring the period, the fees payable (excluding VAT) to the charity's independent examiiier Cominuiiity
AccountiiigF Plus are analysed a5 follows..
2021
2020
Independent examination
Other financial services
795
439
795
384
1,179
Page 13
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
8 Staff eosts
The aggr¢gat¢ payroll costs were as follows..
2021
2020
St8ff £0s¢s during the year were:
Wages and salaries
Pension costs
25,687
1,984
24,786
1,878
27,671
26,664
The mollthly average number of persons (including senior management team) employed by the charity during
the year was as follows..
2021
No
2020
No
Monthly average number of persons employed
312020- i) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,984 (2020- £1,878).
No employee received emoluments of more than £60,000 during the ye4w.
Page 14
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
9 Taxation
The charity is a registered chgrity and is therefore exempt from taxgtion.
10 Tangible fixed assets
Furniture and
equipment
Total
Cost
At l February 2020
Additions
4.504
5,671
4,504
5,671
At 31 January 2021
10,175
10.175
Depreciation
At l February 2020
Charge for the year
1,801
1.018
1,801
At i l January 2021
2.819
2.819
Net book value
At 31 January 2021
7.356
7,356
At i l January 2020
2.703
2,70i
I I Cash and cash equivalents
2021
2020
Cash on hand
Cash at bank
16
51,035
74,621
74,6iO
12 Creditors: amounts falling due within one year
2021
2020
Trade creditors
Other taxation and social securiry
Other creditors
3,280
39
954
55
954
4,273
1,009
13 Charity status
The charity is a company limited by guarantee and consequently does i)ot have share capital. Each of the
trustees is liable to contiibute ai) amount not exceeding £1 towards the assets of the charity in the event of
liquidation.
Page 15
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
14 Funds
Balance at I
February
202
Balance at
31 .January
2021
Incoming
resour¢e5
Resources
expended
Transfers
Unrestricted funds
Gener1
General
5,530
(1,557)
4,586
26,837
Restricted funds
Sessions & activities
Awards For All
Se55ional workers
Reaching Comjniinities
2,607
9,392
625
20,754
12
1,077
700
(2,607)
(4.735)
(625)
(40,988)
112)
(5,166)
(482)
700
2,751
1,000
(1,906)
1,000
(1,292)
NCC
Forest School & resources
NCC 20
5,625
2,170
2.800
222
1,536
300
2,800
(1,388)
NCC 21
NCH 20
(222)
(2,701)
(1,612)
NET
8.(X)O
5,299
1,61i
5,000
3,000
2,000
1.940
Defra
Garfield Weston Foundation
J N Derbyshire
CL)mic Relief 20
Pay & resources
5,(X)O
i,(H)O
2,(100
10,350
(8,410)
Total restricted funds
34,467
88,555
(67,560)
(4,586)
50,876
Total funds
94,085
169,117)
77,713
Page 16
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
Balance at I
February 2019
Ineorning
re50ur¢¢5
Resources
expended
Balance at 31
January 2020
Unrestricted funds
Gener1
General
12,565
7,980
(2,?67)
18,278
Restricted funds
Sessions & activities
Food Day
Awards For All
Sessional workers
ReachingT Comtniinities
Winter Workers
Improvements (PHT}
Medicine Garden
NCC
Forest Schotsl & resources
9,100
(6,493)
19001
2,607
900
9,392
1.000
57,310
9,392
625
13751
(42,728}
(2,068)
(?,449)
(1,997)
(3,148)
lJ.048}
6,172
20,754
1,821
897
628
1,100
2,890
4,125
270
12
1,077
Total restricted fund5
12,128
85,545
(63,206}
i4,467
Total funds
24,693
93,525
(65,473)
52,745
The specific purposes for which the funds are to be applied are as folloivs..
Reaching Communities the 5th year of a 5 year restricted fund which provides revenue costs for 3 part time
employees, financial support, capiial cost towards garden. especially paying for sessional staff. An additional 2
}'ear grant was recieved to CL)ntribute tow'ards the Lunch club, Vlilunteer co-ordinator, datsbase and mobility
accessibility
Noitingham Ciry Council is a contributilin to resources.
Awards For All is to be used to pay for a storgge container, gazebo and sessional worker.
Sessional workers contributes to the sessional workers costs.
Forest school & resources provides family and aduli craft, cooking and play sessions. Resources for events,
general garden needs & publicity.
Events, resources & equipment is to be used to fund events, some of which have been postponed.
Nottingham Ciry Council go is 10 be used to fund resources and a storage contsiner.
Nottingham City Council 21 is to be used to nd consultancy fees for funding applications.
Nottingham City Homes 20 is to be iised to fund resources for events.
National Emergencies Trust (NET) Coronavirus appeal is to be Used to fund resources and salaries for the Lets
Get Growing outreach programme to the community.
DEFRA Emergency Assistance grant is used to provide a festive meal to vulnerable people and meals for
childreii durii)g School holidays.
Garfield Weston Foundation is to contribute tom'ard core funding.
J N Derbyshire is to be used to 1]d the lunch club workers and resources.
Cotnic Relief ?0 15 to be used to fund resources for events and staff.
Pay & resource5 15 to be Used to fund salarie5 and resources.
Page 17
Buljvell Forest Garden
Notes to the Financial Statements for th¢ Year End¢d 31 J#nuary 2021
The transfer from the Reaching Communities fund to the General fund represents the net book value of fixed
assets. the use of which is not subject w any restriction.
The transfer from the Awards for All fund to ihe General fund represents the net book value of fixed assets, the
use of which is not subject to any restriction.
The transfer from the NCC 20 fund 10 the General fund represents the net book value of fixed assets. the use of
which is not subjeci to any restriction.
15 Analysis of net assets between funds
Unrestrieted
funds
Restricted
funds
General
Totsl funds
Tai)tsible fixed assets
Current assets
7,356
20,(H)O
7,356
Current liabilities
14,?7i}
14,273)
Total net assets
27,356
50,357
77,713
Unrestricted
funds
Total fund5 at
31 January
2020
Restrieted
fuDd5
Celleral
Tangible fixed assets
Current assets
Current liabilities
2,70)
15,575
2,703
51,051
11,009}
35,476
11,009}
Total net assets
i4,467
52,745
16 Related pgrty Iransaclions
There were no relaied parry transactions in the year.
Page 18